19BAudit of fuel security services payment reports for 1 July 2021 financial year

19B Audit of fuel security services payment reports for 1 July 2021 financial year

(1) For the purposes of subsection 13B(1) of the Act, an audit report must be prepared under this section to cover reports under section 19A for all quarters in the financial year starting 1 July 2021. (2) The audit report must be prepared by a registered greenhouse and energy auditor in accordance with the requirements for reasonable assurance engagements under the NGER (Audit) Determination. (3) The audit to prepare the report must be about whether, in all material respects, the fuel information reported under subsection 19A(2) for the financial year starting 1 July 2021 was: (a) prepared in accordance with section 19A; and (b) fairly presented. (4) The report must be provided to the Secretary no later than 30 September 2022.